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AAR - ‘Marine Consultancy Service’ provided to foreign ship owner is not a “composite supply” under provisions of Section 2(30) of CGST.
In the Matter of Five Star Shipping
(2018) TaxCorp(IDT) 1946 (AAR)
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AAR - Concessional rate of 12% to be applied for low cost houses, with carpet area of 60 square mts.
Prajapati Developers IN Re
(2018) TaxCorp(IDT) 1934 (AAR)
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AAR - No ITC is on unutilized CENVAT credit such as Education Cess (EC), Secondary & Higher secondary Education cess (SHEC) & Krishi Kalyan Cess (KKC) lying in the books of Accounts.
CMI FPE Limited In Re
(2018) TaxCorp(IDT) 1933 (AAR)
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AAR - A public charitable and religious trust engaged in spreading spiritual teaching is liable to GST on supply of goods and/or services.
Shrimad Rajchandra Adhyatmik Satsang Sadhana Kendra IN Re
(2018) TaxCorp(IDT) 1932 (AAR)
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AAAR - GST on ‘PVC Floor Mat’ to be 18% under Tariff Heading 3918 as “Floor coverings of plastics” and not under Tariff Heading 5705.
In the matter of National Plastic Industries Limited
(2018) TaxCorp(IDT) 1925 (AAR)
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AAAR - Mere removal of registered brand name logos does not render the goods ‘unbranded’. Benefit of GST exemption cannot be extended in terms of Notification No. 2/2017-Central Tax (Rate).
Aditya Birla Retail Ltd.
(2018) TaxCorp(IDT) 1923 (AAR)
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AAAR - Promotion & marketing of various courses of foreign universities among prospective students in India does not constitute “export of services” u/s 2(6) of IGST Act and subject to GST.
In the matter of Global Reach Education Services Private Limited
(2018) TaxCorp(IDT) 1917 (AAR)
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AAAR - ‘SIKA Block Joining Mortar’ to be classified under Tariff Item 3824 as notified under Sl. No. 97 of Schedule III of Notification No. 1/2017-Central Tax (Rate) liable to 18% GST.
In the matter of Sika India Private Limited
(2018) TaxCorp(IDT) 1916 (AAR)
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AAAR - Supply of UPS and battery under a single contract at a combined single price, is liable to GST as ‘mixed supply’ u/s 2(74) of CGST.
In the matter of Switching Avo Electro Power Ltd.
(2018) TaxCorp(IDT) 1915 (AAR)
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AAAR - No ITC on purchase of motor vehicles (cash carrying vans) used for cash management business and disposed thereafter as ‘scrap’.
In the matter of CMS Info Systems Ltd.
(2018) TaxCorp(IDT) 1908 (AAR)
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AAR - ‘Caesarstone’ imported should be classified under HSN Code 6810 as ‘artificial stone’ instead of ‘quartz’ under HSN Code 2506.
In the matter of Hafele India Private Ltd.
(2018) TaxCorp(IDT) 1872 (AAR)
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AAAR - No carry forward of accumulated credit of Krishi Kalyan Cess appearing in Service Tax return of Input Service Distributor as on June 30, 2017.
In the matter of Kansai Nerolac Paints Limited
(2018) TaxCorp(IDT) 1871 (AAR)
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AAR - Mere deposit of diamonds with safe vaults acknowledged by Electronic Vault Receipts (EVRs) not sufficient to constitute supply for purpose of levy of GST.
In the matter of Rajarathnam’s Jewels
(2018) TaxCorp(IDT) 1870 (AAR)
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AAR - Diesel engines sold to SEZ units are taxable as ‘zero-rated’ in terms of Section 16(3)(a) as inter-state supplies or on payment of tax and claim refund subsequently u/s 16(3)(b) of IGST Act .
In the matter of Garuda Power Private Limited
(2018) TaxCorp(IDT) 1865 (AAR)
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AAR - Transportation charges as part of EPC contract for setting up of solar power plant, would be taxable to GST as ‘works contract’ u/s 2(119) of CGST Act.
In the matter of Dinesh Kumar Agarwal
(2018) TaxCorp(IDT) 1864 (AAR)
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AAR - No post supply 'transaction value' deduction towards amount paid to authorized dealers towards “rate difference” and “special discount” after supply of goods.
In the matter of Ultratech Cement Ltd.
(2018) TaxCorp(IDT) 1863 (AAR)
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AAR - IELTS exam support services taxable @ of 18% GST.
In the matter of BC Examinations and English Services India Pvt. Ltd.
(2018) TaxCorp(IDT) 1860 (AAR)
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AAR - Packaging of whole animal carcass in in primary LDPE bags/packing in secondary HDPE bags cannot be regarded as ‘Unit Container’.
In the matter of Gitwako Farms (India) Pvt. Ltd.
(2018) TaxCorp(IDT) 1859 (AAR)
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AAR - Activity of fabrication, fitting and mounting of bus bodies on chassis constitutes a ‘composite supply’ with supply of goods.
In the matter of Paras Motor Industries
(2018) TaxCorp(IDT) 1858 (AAR)
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AAR - ‘Polished / processed limestone slabs’ to be classified under Chapter Heading 6802 of Customs Tariff Act and not under Chapter 25.
In the matter of Maheshwari Stone Supplying Co.
(2018) TaxCorp(IDT) 1856 (AAR)
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